Use the Win32 API to set tab stops in a Visual Basic list box by creating these declarations and routine in a module:

 Public Const LB_SETTABSTOPS = &H192Declare Function SendMessage Lib "user32" _	Alias "SendMessageA" (ByVal hwnd As Long, _	ByVal wMsg As Long, ByVal wParam As Long, _	lParam As Any)As LongSub SetListTabStops(iListHandle As Long)' sets 2 tab stops in a list box at the 24th ' and 48th character' iListHandle = the window handle of the list boxDim iNumColumns As LongDim iListTabs(1) As LongDim Ret As Long	iNumColumns = 2	iListTabs(0) = 96  ' 96/4 = 24 characters	iListTabs(1) = 192 ' 192/4 = 48 characters	Ret = SendMessage(iListHandle, _		LB_SETTABSTOPS, iNumColumns, iListTabs(0))End Sub

In your form, create a list box called lstMyListBox. Call this routine in the form load to set your tab stops:

 Call SetListTabStops(lstMyListBox.hwnd)

Then add items to the list box using vbTab:

 lstMyListBox.AddItem "Column 1 data" & _	vbTab & "Column 2 data"